GST tips for non-profit organisations

GST registration

Registering for GST

You must register your organisation for GST if it is a non-profit organisation and it has a GST turnover of $150,000 or more.

You may register voluntarily for GST if the turnover is less than $150,000.

In some circumstances you must register for GST even if your turnover is less than $150,000. For example, if your non-profit organisation has non-profit sub-entities.

For more information about registering your non-profit organisation for GST refer to: GST for small business (NAT 3014) Tax basics for non-profit organisations (NAT 7966) - GST section Fundraising (NAT 13095) - GST section, and Charities Consultative Committee resolved issues document - part 1 (ABN and GST Registration).

Cancelling your GST registration

If you are not required to be registered for GST, and wish to cancel your registration, you must notify us in writing.

Use the Application to cancel registration (NAT 2955). You can order a paper copy of this form:

• through online ordering, or
• by phoning 1300 720 092.

For more information about cancelling GST registration, refer to Leaving the GST system (NAT 14829).

Cancelling your GST registration may: affect your ability to claim GST credits on purchases, and require you to repay some of the GST credits you have previously claimed in respect of assets on hand at the time of cancellation.

Last Modified: Thursday, 18 June 2009